@thesis{thesis,
		author={Permatasari  Wilis Citra},
		title ={Pengaruh Independensi, Kompetensi, Etika Auditor, dan Skeptisisme Profesional terhadap Kualitas Audit},
		year={2023},
		url={http://eprints.perbanas.ac.id/10495/},
		abstract={Audit quality is a systematic audit implementation to evaluate a financial report that is carried out in accordance with auditing standards and quality control standards, so as to be able to disclose and report any violations committed by clients. This study aims to analyze the effect of independence, competence, auditor ethics, and professional skepticism on audit quality.
The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population taken in this study is the auditor who works at the Public Accounting Firm (KAP) in Surabaya. This study used a purposive sampling method with research sample criteria using auditors who work at a Public Accounting Firm (KAP) in Surabaya who are registered in the IAPI 2022 directory. The data in this study were processed using Partial Least Square Structural Equation Modeling (PLS-SEM) with Warp-PLS 8.0 software.
The results of this study state that independence does not affect audit quality, competence influences audit quality. auditor ethics has an effect on audit quality, and professional skepticism has no effect on audit quality.

Keywords: Audit Quality, Independence, Competence, Auditor Ethics, and Professional Skepticism}
		}